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New Zealand PAYE Calculator

Calculate your weekly, fortnightly, and monthly take-home pay after PAYE, ACC, and KiwiSaver. Free, privacy-first — inputs never leave your browser.

Tax🇳🇿New Zealand · Tax Year 2026/27Reviewed No sign-up · Runs in your browser

Pay Details

NZ$85,000
3%

Take-Home (Tax Year 2026/27)

Annual Take-Home

NZ$63,103

Weekly

NZ$1,214

Fortnightly

NZ$2,427

Monthly

NZ$5,259

Annual

NZ$63,103

PAYE + ACC

NZ$19,347

KiwiSaver (Emp.)

NZ$2,550

For estimation only. Not professional financial, tax, or legal advice. Consult a qualified advisor before making decisions. Full disclaimer.

How it works

NZ pay periods — weekly, fortnightly, monthly

Most New Zealand employers pay fortnightly (the clear majority), followed by weekly and monthly. Annual tax is identical regardless — IRD just spreads PAYE evenly across pay periods. Switching from weekly to monthly means slightly larger single-pay tax deductions, never a different total.

What comes out of your pay

Every payslip shows PAYE (progressive 10.5–39%), ACC earner levy (1.67% up to a cap), and — if opted in — KiwiSaver (3–10% of gross). Below-the-line items can include student loan repayments (12% above $24,128/yr), child support, KiwiWealth advice fees, and voluntary deductions to health insurance.

Student loan — 12% flat above threshold

NZ student loans repay at 12c per $1 earned above $24,128/year (2026/27). It is deducted at source by employers with tax code SL. If you earn less than $24,128 you repay nothing; the debt just sits interest-free (domestic borrowers). Overseas-based borrowers pay on a schedule tied to loan balance, not income.

Tax code cheat sheet

M: main employer, no student loan. ME: as above with IETC. SL: main + student loan. S, SH, ST, SA: secondary jobs taxed at a flat rate matching your combined income bracket. Wrong code = year-end surprise. Use IRD's "Work out my tax code" tool annually.

Frequently asked

Common questions about PAYE

What is deducted from my NZ pay?+

PAYE income tax (progressive 10.5-39%), ACC earner levy (~1.67% capped), and — if opted in — KiwiSaver (3-10%). Student loan repayments (12% above $24,128/yr), child support, voluntary KiwiSaver 4-10%.

Weekly vs fortnightly vs monthly?+

Most NZ employers pay fortnightly or weekly. Fortnightly is the most common. Total annual tax is identical regardless of pay frequency — IRD just annualises and divides by pay periods.

What tax code should I use?+

M = primary employer, no student loan. ME = primary with IETC. SL = with student loan. S/SH/ST/SA = secondary jobs taxed at the marginal rate that matches your combined income. Using the wrong code usually means year-end refund or tax bill.

How is the student loan repayment calculated?+

You repay 12% of every $1 earned above the threshold ($24,128 for 2026/27). This is deducted at source via PAYE if you have code SL. Overseas-based borrowers repay on a fixed schedule based on loan balance.

What is the IETC and will my PAYE include it?+

Independent Earner Tax Credit — $520/year ($10/week) for residents earning $24k-$48k who don't receive Working for Families, NZ Super, or main benefits. Your PAYE includes it automatically if your tax code is ME or ME SL. At income $44k-$48k, abatement of 13c/$1 applies. If you earn over $48k, IETC is zero. Common miss: if you switch jobs mid-year and forget to declare ME code, IRD calculates a year-end shortfall to return to you.

How does NZ handle double pay periods and bonuses?+

Bonuses and lump sums use the extra-pay (lump-sum) tax calculation: IRD provides a table showing which flat rate applies based on your expected annual grossed-up income. Rates: 10.5%, 17.5%, 30%, 33%, or 39%. This prevents the "PAYE spike" that occurs if a bonus is taxed as if it were annualised. KiwiSaver and student loan still apply to bonuses. Always ask payroll to use the lump-sum calculation for bonuses over $500 to avoid tax-return friction.

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